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CIRCULAR No. 24/2004/TT-BTC of March 26, 2004 prescribing the regime of collection, management and use of the charge for testing road motorized vehicle drivers This Circular applies to the driver-testing centers established under decisions of competent authorities. Drivers who are tested for being granted driving licenses at the driver-testing centers shall have to pay testing charge as prescribed. For driving licenses of grades A1, A2, A3 and A4, the driver testing charge level to be collected at the State-invested driver testing centers shall be VND 50,000; for driving licenses of grades B1, B2, C, D, E and F, the fee level shall be VND 300,000. The State budget-invested driver-testing centers shall be entitled to retain 60% of the total actually collected charge amount to serve the testing activities and have to remit remaining 40% into the State budget. The collected testing charge amounts of the non-State budget driver testing centers shall be considered turnovers of such centers, for which they shall have to pay tax as prescribed by law. This Circular takes effect 15 days after its publication in the Official Gazette and annuls the provisions in Section B, Part II of the Finance Ministry's Circular No. 44/2001/TT-BTC of June 15, 2001 prescribing the collection and use of training fee and charge for testing road motorized vehicle drivers.- (Summary) |
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